[The appeal against this decision is reported at [2007] BTC 150.]

Special Commissioner: Dr J F A Jones

Decision released: 23 August 2005

Construction Industry Scheme – whether the Appellant’s business “consists of or includes the…the furnishing or arranging for the furnishing of labour in carrying out construction operations” (s 566(2) Taxes Act 1988) – yes

Whether failure to inspect registration certificates was minor and technical (s 565(4)) – no

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